The Enterprise Investment Scheme (EIS) is one of the most generous investment incentives ever introduced in the UK. This guide summarises the tax reliefs available and flags common pitfalls that could result in tax relief being withdrawn.
Company: Berg Kaprow Lewis | Published: 16 September 2014 | Business Area: Capital Gains
In certain circumstances shareholders may wish to pay dividends other than in proportion to their shareholdings. This guidance note from Tolley®Guidance covers this topic in more detail and includes relevant cases.
Company: Tolley | Published: 15 September 2014 | Business Area: Capital Gains
Taken from Tolley Capital Gains Tax 2014-15, this excerpt deals with an important area of the law which has changed in 2014 in relation to Private Residences including a number of recent tribunal decisions.
Company: Tolley | Published: 11 August 2014 | Business Area: Capital Gains
The Autumn Statement contained a surprise announcement that the “last 3 years” exemption for principal private residence relief will be reduced to 18 months for disposals on or after 6 April 2014. This article looks at how significant the change could be by focusing on three situations affected... view abstract
Company: Tolley | Published: 24 June 2014 | Business Area: Capital Gains
Capital gains tax entrepreneurs’ relief has been with us since 2008 and practitioners will, by now, be aware of its main features, most of which will need to be satisfied in a 12-month run-up to a disposal. This article sets out 10 problem areas and how the adviser may resolve them with his client... view abstract
Company: Tolley | Published: 06 May 2014 | Business Area: Capital Gains
Mazars' 20 page guide provides key tax facts and figures at your fingertips for 2014. The guide covers personal and business tax developments relevant to the 2014 budget and outlines the proposed changes from April 2015.
Company: Mazars | Published: 10 April 2014 | Business Area: Income Tax
This news piece looks at the recently published HMRC consultation document on accelerating the collection of tax in certain cases where the amount due is disputed and discusses these proposals in detail.
Company: Tolley | Published: 17 February 2014 | Business Area: Enforcement and Regulation
In this Special Feature, CCH's tax writers have investigated, analysed and summarised the main changes introduced by the Chancellor’s recent Autumn Statement. Download their expert commentary for in-depth analysis and insights into the revised 2014/15 rates and allowances published by HMRC.
Company: CCH, A Wolters Kluwer Business | Published: 09 December 2013 | Business Area: Employment Tax
Each week, Tax Journal readers submit tax queries, which are answered by leading experts. This article focuses on four topical tax issues covering: treaty non-resident companies; reverse earn-outs; sale of shares on retirement; taxation of distribution; buying back shares from employees.
Company: Tolley | Published: 08 November 2013 | Business Area: Corporation Tax
Special rules apply where an interest in an “expensive dwelling” situated in the UK (which could be freehold or leasehold) is owned by a company, a partnership or LLP with at least one corporate member or a collective investment scheme. This paper provides an overview of the special rules.
Company: Berg Kaprow Lewis | Published: 02 September 2013 | Business Area: Capital Gains
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